20 July 2023 External T.I. 2022-0954801E5 - Interaction of subsections 227(8), (8.3) and (8.5) -- attach -- Subsection 227(8)

Submitted by narmstrong on Thu, 08/07/2025 - 03:20
no s. 227(8) penalty where Part XIII tax arises from late-filed s. 212.3(7)(d)(i) form